State Tax Laws > Property Taxes > Wisconsin (Summary)

Forest Crop Law (FCL)

Tax Type: Flat tax and Yield tax

Description: $0.83 per acre and a 10% yield tax

Law: Forest Crop Law Sec. 77.04, Wis. Stats.

Objective: To encourage proper forest management on private lands by providing tax incentives to landowners.

Forest Tax Program Requirements

Min/Max Acreage: 10

Min. Stocking Growth: N/A

Forest Management Plan: Must follow management plan approved by DNR forester

Duration of Enrollment: 25 or 50 years

Penalties for Use Change: N/A

Program Administration

State: N/A

County Tax Assessor and Commissioner: N/A

University: N/A

Landowner: N/A

Managed Forest Law (MFL)

Tax Type: Flat tax and Yield tax

Description: $.83 open land or $1.95 for closed land and a 5% yield tax

Law: Managed Forest Law Sec. 77.82

Objective: To encourage proper forest management on private lands by providing property tax incentives to landowners

Forest Tax Program Requirements

Min/Max Acreage: 10 acres and average width of 120 feet

Min. Stocking Growth: 80% cover and 20 cubic feet/acre/year

Forest Management Plan: Must follow management plan approved by DNR forester

Duration of Enrollment: 25 or 50 years

Penalties for Use Change: N/A

Program Administration

State: Department of Forestry assists with management plans

County Tax Assessor and Commissioner: Files application

University: N/A

Landowner: N/A

For a more in depth discussion of Wisconsin property taxes click here!